Scientific Coordination: Ana Paula Dourado José Almeida Fernandes COURSE SCHEDULE
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1 JUNE 22 (Opening Day) Welcome & Introduction to the Summer Course (8:30/8:40) - Ana Paula Dourado (Univ. of Lisbon/CIDEEFF) Session 1: Tax Evasion and Tax Avoidance (8:45/10:30) A U.S. Perspective on MNC Tax Avoidance and BEPS - Stephen E. Shay (Harvard Univ.) A EU Approach on Tax Evasion, Tax Avoidance and BEPS - Frans Vanistendael (KU Leuven) Session 2: The OECD & EU Agendas and Output : Follow Up (11:00/12:30) OECD Agenda on BEPS and Output - Pasquale Pistone (IBFD/WU Wien/Univ. Salerno) The EU Agenda on BEPS and Output - Ana Paula Dourado and Prof. Dr. Dennis Weber (Univ. of Amsterdam). For more information on GREIT, please visit
2 Session 3: Avoidance and Aggressive Tax Planning under BEPS in light of EU Law: The case of Harmful Tax Competition, Hybrids and Domestic and Treaty Abuse Actions 5, 2 and 6 (14:00/15:30) The Case of Harmful Tax Competition - Pasquale Pistone Hybrids and Domestic & Treaty Abuse - Ana Paula Dourado Session 4:Final Session (15:45/16:30) Final Debate and Conclusions - Pasquale Pistone and Ana Paula Dourado and Prof. Dr. Dennis Weber (Univ. of Amsterdam). For more information on GREIT, please visit
3 JUNE 23 (Day 2) Session 1: Tax Evasion and Tax Avoidance and Aggressive Tax Planning from the U.S. Perspective General Framework: U.S. Anti-Avoidance rules and structures used by some MNC to reduce taxes (9:00/10:30) - Monica Gianni (Univ. of Florida) Expatriation, Inversions, FATCA, and legislative proposals to address Tax Avoidance (11:00/12:30) - Monica Gianni Session 2: Tax Avoidance and GAARs Tax Avoidance and GAARs in domestic law (14:00/15:30) - Werner Haslehner (Univ. of Luxembourg) Tax Avoidance and GAARs in EU Law (15:45/16:30) - Werner Haslehner and Prof. Dr. Dennis Weber (Univ. of Amsterdam). For more information on GREIT, please visit
4 JUNE 24 (Day 3) Session 1: Specific Reaction to Aggressive Tax Planning : Interplay between Anti-Hybrid and CFC Rules Linking Rules (9:00/10:30) - Alexander Rust (WU Wien) CFC rules (11:00/12:30) - Alexander Rust and Ana Paula Dourado Session 2: Interest Deductions: Interest Barrier Rules & Residence in Tax Treaties and in EU Law Interest Deductions and Interest Barrier Rules (14:00/15:30)- José Almeida Fernandes (Semapa/CIDEEFF) Residence in Tax Treaties and in EU Law (15:45/16:30) - José Almeida Fernandes and Prof. Dr. Dennis Weber (Univ. of Amsterdam). For more information on GREIT, please visit
5 JUNE 25 (Day 4) Session 1: The PPT Rule, LOB Clauses, Saving Clause and Exit Taxes in Action 6 and in light of EU Law The PPT Rule and LOB clauses in Action 6 in light of EU Law (9:00/10:30) - Dennis Weber (Univ. of Amsterdam) The PPT Rule, LOB clauses, Saving Clause and Exit Taxes in Action 6 (11:00/12:30) - Hein Vermeulen (Univ. of Amsterdam) Session 2: Avoidance, Aggressive Tax Planning and the EU Directives The PSD, the Interest and Royalty s Directive (14:00/15:30) - Cécile Brokelind (Univ. of Lund) The Merger Directive (15:45/16:30) - Rita Szudoczky (WU Wien) and Prof. Dr. Dennis Weber (Univ. of Amsterdam). For more information on GREIT, please visit
6 JUNE 26 (Day 5) Session 1: Tax Evasion, Tax Avoidance and Aggressive Tax Planning in VAT Tax Evasion, Tax Avoidance and Aggressive Tax Planning in VAT in a comparative perspective (9:00/10:30) - Rita de la Feria (Durham Univ.) Tax Evasion, Tax Avoidance and Aggressive Tax Planning in VAT in EU Law (11:00/12:30) - Rita de la Feria Session 2: Perspectives for EU Law (14:00/16:00) Perspectives for EU primary and secondary law: mandatory automatic exchange of information on rulings; tackling unfair tax competition/state aid and ECJ's interpretation of the new GAARs & SAARs - Peter Wattel (Univ. of Amsterdam) & Richard Lyal (European Commission) and Prof. Dr. Dennis Weber (Univ. of Amsterdam). For more information on GREIT, please visit
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